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2015 (2) TMI 1320 - AT - Income TaxRegistration u/s 12AA - denial of claim as material required for formation of the satisfaction mandated by the Act is unavailable - HELD THAT:- CIT in the order passed by him for rejecting the claim for registration u/s 12AA that the material required for formation of the satisfaction mandated by the Act is unavailable and therefore, it is held by CIT that the assessee has failed to fulfill the conditions for grant of registration u/s 12A of the Act. Similarly, in his order for rejecting the claim of the assessee for registration u/s 80G, he has given a finding that the assessee has failed to fulfill the conditions for approval u/s 80G of the Act. Hence, we do not find any justification to interfere in these orders of learned CIT. - Decided against assessee.
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